- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.39 | -17.18 | 12.8 | -29.63 | 45.21 | -17.2 | 18.14 | -32.29 | 0.48 | -63.32 | 153.76 | -7.73 | 85.13 | -7.78 |
| 2022 (9) | 0.47 | -6.27 | 18.19 | 18.04 | 54.6 | 15.46 | 26.79 | -11.53 | 1.32 | -20.65 | 166.64 | -1.26 | 92.31 | -5.81 |
| 2021 (8) | 0.50 | -0.54 | 15.41 | -14.72 | 47.29 | 31.76 | 30.28 | 66.1 | 1.66 | -1.87 | 168.77 | 37.47 | 98.00 | 34.04 |
| 2020 (7) | 0.50 | -4.52 | 18.07 | -6.95 | 35.89 | -4.24 | 18.23 | 81.57 | 1.69 | -13.5 | 122.77 | 3.7 | 73.11 | -2.9 |
| 2019 (6) | 0.52 | 9.67 | 19.42 | 11.74 | 37.48 | 8.32 | 10.04 | 5.8 | 1.96 | -48.62 | 118.39 | -20.67 | 75.29 | -9.66 |
| 2018 (5) | 0.48 | 2.55 | 17.38 | 4.83 | 34.6 | 8.6 | 9.49 | 129.23 | 3.81 | -50.81 | 149.23 | -2.91 | 83.34 | -9.16 |
| 2017 (4) | 0.47 | -9.92 | 16.58 | -17.1 | 31.86 | 4.19 | 4.14 | -10.39 | 7.75 | 27.96 | 153.70 | 18.7 | 91.74 | 22.66 |
| 2016 (3) | 0.52 | 9.74 | 20.0 | 23.0 | 30.58 | -2.52 | 4.62 | -41.37 | 6.05 | 92.18 | 129.49 | -17.36 | 74.79 | -18.94 |
| 2015 (2) | 0.47 | -7.37 | 16.26 | -7.88 | 31.37 | -5.8 | 7.88 | 94.57 | 3.15 | -61.1 | 156.70 | -4.33 | 92.27 | -7.0 |
| 2014 (1) | 0.51 | -3.89 | 17.65 | -2.54 | 33.3 | -3.9 | 4.05 | -48.01 | 8.10 | 0 | 163.80 | 28.05 | 99.22 | 39.71 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.33 | -14.87 | -17.87 | 9.78 | -23.23 | -36.53 | 22.79 | -44.27 | 4.59 | 0.36 | -51.31 | -84.55 | 243.98 | 60.6 | 61.96 | 161.75 | 84.06 | 84.6 |
| 24Q2 (19) | 0.39 | -6.97 | -8.23 | 12.74 | -11.03 | -12.98 | 40.89 | 19.67 | 187.35 | 0.75 | -39.77 | -85.21 | 151.92 | 6.82 | -7.62 | 87.88 | 3.24 | -5.99 |
| 24Q1 (18) | 0.42 | 8.91 | -10.09 | 14.32 | 11.88 | -16.45 | 34.17 | 104.12 | 71.71 | 1.24 | -54.58 | -78.69 | 142.22 | -7.51 | -13.82 | 85.12 | -0.01 | -7.98 |
| 23Q4 (17) | 0.39 | -4.78 | -17.18 | 12.8 | -16.94 | -29.63 | 16.74 | -23.18 | -6.06 | 2.74 | 16.04 | -54.27 | 153.76 | 2.07 | -7.73 | 85.13 | -2.84 | -7.78 |
| 23Q3 (16) | 0.41 | -4.88 | -18.75 | 15.41 | 5.26 | -16.84 | 21.79 | 53.13 | -32.08 | 2.36 | -53.42 | -47.44 | 150.64 | -8.4 | -17.25 | 87.62 | -6.27 | -19.22 |
| 23Q2 (15) | 0.43 | -8.85 | -18.63 | 14.64 | -14.59 | -14.03 | 14.23 | -28.49 | -50.64 | 5.06 | -13.19 | 8.08 | 164.46 | -0.34 | 6.14 | 93.48 | 1.06 | 1.9 |
| 23Q1 (14) | 0.47 | 0.32 | -11.2 | 17.14 | -5.77 | 3.94 | 19.90 | 11.67 | -37.95 | 5.83 | -2.55 | 2.43 | 165.02 | -0.97 | 8.6 | 92.50 | 0.21 | 1.17 |
| 22Q4 (13) | 0.47 | -6.59 | -6.27 | 18.19 | -1.83 | 18.04 | 17.82 | -44.45 | -13.95 | 5.98 | 33.38 | -28.65 | 166.64 | -8.46 | -1.26 | 92.31 | -14.9 | -5.81 |
| 22Q3 (12) | 0.50 | -4.73 | -0.3 | 18.53 | 8.81 | -3.39 | 32.08 | 11.27 | 11.93 | 4.49 | -4.21 | -44.53 | 182.04 | 17.49 | 26.15 | 108.47 | 18.24 | 25.67 |
| 22Q2 (11) | 0.52 | -0.53 | 5.33 | 17.03 | 3.27 | 3.46 | 28.83 | -10.1 | -16.24 | 4.68 | -17.72 | -11.43 | 154.94 | 1.97 | 14.51 | 91.74 | 0.34 | 12.87 |
| 22Q1 (10) | 0.53 | 5.89 | 1.52 | 16.49 | 7.01 | -7.52 | 32.07 | 54.85 | -17.37 | 5.69 | -32.12 | 76.2 | 151.95 | -9.97 | 30.07 | 91.43 | -6.7 | 25.88 |
| 21Q4 (9) | 0.50 | -0.64 | -0.54 | 15.41 | -19.66 | -14.72 | 20.71 | -27.74 | 44.52 | 8.39 | 3.69 | -4.08 | 168.77 | 16.95 | 37.47 | 98.00 | 13.54 | 34.04 |
| 21Q3 (8) | 0.50 | 0.64 | -0.36 | 19.18 | 16.52 | 3.73 | 28.66 | -16.73 | 48.27 | 8.09 | 52.95 | 12.54 | 144.31 | 6.65 | 17.68 | 86.31 | 6.19 | 13.84 |
| 21Q2 (7) | 0.50 | -4.12 | -5.47 | 16.46 | -7.68 | -14.63 | 34.42 | -11.31 | 63.44 | 5.29 | 63.69 | 51.4 | 135.31 | 15.83 | 25.57 | 81.28 | 11.91 | 20.02 |
| 21Q1 (6) | 0.52 | 3.74 | -2.88 | 17.83 | -1.33 | -8.94 | 38.81 | 170.83 | 117.06 | 3.23 | -63.05 | -26.68 | 116.82 | -4.85 | 5.74 | 72.63 | -0.66 | 3.51 |
| 20Q4 (5) | 0.50 | -0.46 | -4.52 | 18.07 | -2.27 | -6.95 | 14.33 | -25.87 | 76.7 | 8.75 | 21.66 | 14.8 | 122.77 | 0.11 | 3.7 | 73.11 | -3.57 | -2.9 |
| 20Q3 (4) | 0.50 | -4.52 | 0.0 | 18.49 | -4.1 | 0.0 | 19.33 | -8.21 | 0.0 | 7.19 | 105.76 | 0.0 | 122.63 | 13.8 | 0.0 | 75.82 | 11.96 | 0.0 |
| 20Q2 (3) | 0.53 | -1.5 | 0.0 | 19.28 | -1.53 | 0.0 | 21.06 | 17.79 | 0.0 | 3.49 | -20.73 | 0.0 | 107.76 | -2.46 | 0.0 | 67.72 | -3.49 | 0.0 |
| 20Q1 (2) | 0.53 | 1.99 | 0.0 | 19.58 | 0.82 | 0.0 | 17.88 | 120.47 | 0.0 | 4.41 | -42.15 | 0.0 | 110.48 | -6.68 | 0.0 | 70.17 | -6.8 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 19.42 | 0.0 | 0.0 | 8.11 | 0.0 | 0.0 | 7.62 | 0.0 | 0.0 | 118.39 | 0.0 | 0.0 | 75.29 | 0.0 | 0.0 |
